Legal Opinion
Graham v. United States (In Re Malmart Mortgage Co.)
United States Bankruptcy Court, D. Massachusetts
Decided December 15, 1989No. 19-10805PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OP DECISION ON PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT
CAROL J. KENNER, Bankruptcy Judge.
The plaintiff brings this adversary proceeding pursuant to 11 U.S.C. § 547(b) to recover two withholding-tax payments, which the plaintiff alleges were preferential transfers, made by Malmart Mortgage Company, Inc. (“Malmart” or “the Debtor”) to the Internal Revenue Service less than ninety days before Malmart filed its petition under Chapter 11 of the Bankruptcy Code. The United States answers with two defenses: the funds transferred were not property of the bankruptcy estate, and the United…
2Cases cited24 opinions
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. RutherfordSupreme Court of the United States · 1979
- Wjm, Inc., Etc. v. Massachusetts Department of Public WelfareCourt of Appeals for the First Circuit · 1988
- United States v. RandallSupreme Court of the United States · 1971
19 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States Lines (S.A.), Inc. v. United States (In Re McLean Industries, Inc.)United States Bankruptcy Court, S.D. New York · 1991
- In Re John DeFrancesco & Sons, Inc.United States Bankruptcy Court, D. Massachusetts · 1990
- Pullman Construction Industries, Inc. v. United States (In Re Pullman Construction Industries, Inc.)United States Bankruptcy Court, N.D. Illinois · 1992
- United States Ex Rel. Bell v. Rhodey (In Re R & W Enterprises)United States Bankruptcy Court, N.D. Florida · 1994
- United States v. Pullman Construction Industries, Inc.District Court, N.D. Illinois · 1993
1 more not listed; retrieve them via the Exa API.